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HMRC v Jones and Jones   flag  202

[2011] EWCA Civ 824
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th July, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wierzbicka v The Director of Border Revenue (ustoms & Excise - seizure of vehicle - restoration of vehicle) [2024] UKFTT 566 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jun 2024 BAILII flag
Ivanov v Revenue and Customs (EXCISE DUTY and PENALTY) [2024] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag
ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
Hagi-Nicovici v Revenue And Customs (EXCISE DUTY AND WRONGDOING PENALTY - was the driver of the lorry carrying the excise goods liable) [2023] UKFTT 967 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2023 BAILII flag
SZCZEPANIAK (t/a PHU GREG-CAR) v Revenue & Customs (EXCISE - smuggling of over 2 6m cigarettes - seizure of vehicle) [2023] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2023 BAILII flag
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute) [2023] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2023 BAILII flag
NIKOLA POLAKOVA v Revenue & Customs (EXCISE - duty assessment - application to strike out appeal against assessment) [2023] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2023 BAILII flag
SOWA (TRADING AS NEFARIA TRANS) v Revenue & Customs (Excise Duty, restoration of vehicles - refusal of application for the restoration of vehicles forfeited as they were being used for the transportation of goods on which duty had not been paid) [2023] UKFTT 87 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2023 BAILII flag
MARIUSZ SODA v Revenue & Customs (EXCISE DUTY - assessments for duty and a penalty for importing cigarettes through Luton Airport) [2022] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2022 BAILII flag
Mlekanov v Revenue And Customs (Customs & Excise Duty: strike out of appeal against assessment as [2022] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
ALEKSANDRA TOMCZAK v Revenue & Customs (Restoration - third party - genuine third party) [2022] UKFTT 130 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2022 BAILII flag
GARRY POUGHER v Revenue & Customs (EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized) [2022] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2022 BAILII flag
GARRY SEMPLE v Revenue & Customs (EXCISE DUTY - decision not to restore a vehicle) [2022] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2022 BAILII flag
DAVID SIDOR v Revenue & Customs (PEXCISE DUTIES - seizure of speedboat carrying approx 80,000 smuggled cigarettes) [2021] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2021 BAILII flag
KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized) [2022] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2021 BAILII flag
SWIECKI v Revenue & Customs (EXCISE DUTY and PENALTY - tobacco products seized) [2021] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2021 BAILII flag
Rafiq v Revenue & Customs (EXCISE DUTIES - HMRC decision not to release seized vehicles) [2021] UKFTT 361 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2021 BAILII flag
Edvinas Alisauskas v Revenue & Customs (appealed against Excise Duty Assessment) [2021] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2021 BAILII flag
Jamie Hodgson v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of tobacco products) [2021] UKFTT 337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2021 BAILII flag
Gheorghitha Puiu v Revenue & Customs (Exciseduty - HMRC v Jones and HMRC v Race applied) [2021] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2021 BAILII flag
E Rider Ltd v Revenue & Customs (Excise - seizure of electric bicycles and window tint film) [2021] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2021 BAILII flag
Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria) [2021] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2021 BAILII flag
Stephen v Revenue and Customs (Customs and Excise Duty - Restoration) [2021] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2021 BAILII flag
Rajeswary v Revenue & Customs (Appeal - refusing to restore vehicle seized) [2021] UKFTT 206 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2021 BAILII flag
Kaur v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of 8kg hand rolling tobacco) [2021] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jan 2021 BAILII flag
Klevienes v Revenue & Customs (Excise Duty - seizure of vehicle - restoration of vehicle refused) [2020] UKFTT 510 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2020 BAILII flag
Tim Van Vlaandern Transport Sro v Revenue & Customs (Excise Duty - seizure of vehicle) [2020] UKFTT 487 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2020 BAILII flag
Reader v Revenue & Customs (Excise and Customs Duty - tobacco products seized) [2020] UKFTT 472 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2020 BAILII flag
Dorafshanian v Revenue & Customs (CUSTOMS AND EXCISE DUTY PENALTIES - importation of cigarettes) [2020] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2020 BAILII flag
Lennon v Revenue & Customs (EXCISE DUTY - appeal against excise assessment) [2020] UKFTT 268 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
Cifaldi v Revenue & Customs (Penalty : dishonest evasion of import VAT and Excise Duty on tobacco) [2020] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2020 BAILII flag
Kostova v Revenue & Customs (EXCISE DUTY : assessment for duty and penalty) [2020] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2020 BAILII flag
Cabinet Office v The Information Commissioner [2021] UKFTT 168 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2020 BAILII flag
General Transport Service SPA v HMRC [2020] EWCA Civ 405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Mar 2020 BAILII flag 2
Enajah v Revenue & Customs (CUSTOMS AND EXCISE - Restoration of seized goods) [2020] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2020 BAILII flag
Williamson v Revenue & Customs (EXCISE DUTY APPEALS : Other) [2020] UKFTT 67 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Jimcaale v Revenue & Customs (EXCISE DUTY AND CUSTOMS DUTY - civil evasion penalties) [2020] UKFTT B1 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag
Grzywmowicz v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2019] UKFTT 738 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2019 BAILII flag
Zaki v Revenue & Customs (PROCEDURE - strike out application - holding of excise goods with [2019] UKFTT 696 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2019 BAILII flag
Eaton v Revenue & Customs (EXCISE DUTY - seizure of vehicle) [2019] UKFTT 679 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2019 BAILII flag
Szabala v the Director of Border Revenue [2019] UKFTT 654 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2019 BAILII flag 1
Alatishe v Revenue & Customs (EXCISE DUTY - assessment for duty and penalty) [2019] UKFTT 577 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2019 BAILII flag
Cirko v HMRC [2019] UKFTT 482 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2019 BAILII flag
Clark v Revenue & Customs (PROCEDURE : EXCISE DUTY - hand rolling tobacco) [2019] UKFTT 479 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2019 BAILII flag
Lewis v Revenue & Customs (PROCEDURE : Penalty - seizure of goods) [2019] UKFTT 468 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2019 BAILII flag
Glover and Harvey Glover v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 426 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2019 BAILII flag
Bick v Revenue & Customs (EXCISE DUTY - assessments for duty and penalties) [2019] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2019 BAILII flag
Michelangelo Ltd (substituted as appellant for Michelangelo Fashions Ltd) v Revenue & Customs (IMPORT RESTRICTIONS (CUSTOMS) - handbags made of python and crocodile skin seized) [2019] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2019 BAILII flag
DRUGSRUS Ltd Border Revenue (CUSTOMS : import of animal products) [2019] UKFTT 301 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2019 BAILII flag
Toomey v Revenue & Customs (EXCISE DUTY TOBACCO : appellant intercepted at airpor) [2019] UKFTT 256 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
Ainsworth v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2019] UKFTT 201 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2019 BAILII flag
HMRC v Behzad Fuels (UK) Ltd [2019] EWCA Civ 319 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 2019 BAILII flag 10
Michalska v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Other) [2019] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2019 BAILII flag 1
Commissioners for HM Revenue and Customs v Euro Trade & Finance Ltd (Tax) [2019] UKUT 23 United Kingdom Upper Tribunal United Kingdom 5 Feb 2019 BAILII flag 1
Jones v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2018] UKFTT 772 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2018 BAILII flag
McCann v Revenue & Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2018 BAILII flag
Dockett v the Director of Border Force (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Review Directed) [2018] UKFTT 748 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Dec 2018 BAILII flag
Raczkowski v HMRC [2018] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2018 BAILII flag 1
Wallace v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 666 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2018 BAILII flag
Clark v Revenue & Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2018] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2018 BAILII flag
Webber v Revenue & Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2018] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2018 BAILII flag
Murray v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2018 BAILII flag
Giles v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2018] UKFTT 536 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag
ITC (NE) Ltd v Revenue & Customs (EXCISE DUTY : misuse of rebated fuel) [2018] UKFTT 504 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Sep 2018 BAILII flag
Dul v the Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Own use) [2018] UKFTT 514 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Mackin v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2018] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Aug 2018 BAILII flag
Garland v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Assessment) [2018] UKFTT 490 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Aug 2018 BAILII flag
Sigito Ekspreso Transportas v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2018] UKFTT 452 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2018 BAILII flag
Zian Continental SRL v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Concealment) [2018] UKFTT 124 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2018 BAILII flag
HMRC v Repertoire Culinaire Ltd [2017] EWCA Civ 1845 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Nov 2017 BAILII flag 2
Hodson v Revenue and Customs [2017] UKUT 439 United Kingdom Upper Tribunal United Kingdom 17 Nov 2017 BAILII flag 2
Bowes v Revenue and Customs [2017] UKFTT 752 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2017 BAILII flag 2
Jagla v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2017] UKFTT 730 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2017 BAILII flag
Ince v HMRC [2017] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2017 BAILII flag 1
Brandon v HMRC [2017] UKFTT 553 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2017 BAILII flag 1
Lili EU Transz Eu Kft v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Dismissed on facts) [2017] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2017 BAILII flag
E v HMRC [2017] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2017 BAILII flag 3
DAM Foods Ltd v Revenue and Customs (EXCISE DUTY - seizure of alcohol - refusal of restoration) [2017] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2017 BAILII flag
Silaitis v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 303 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2017 BAILII flag
Dozy Foods Ltd v Director of Border Force (Excise Duty Restoration of Goods (see also Excise Appeal) : Concealment) [2017] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2017 BAILII flag
Hill v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2017 BAILII flag 1
Mayfair Gallery Ltd v Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : Other) [2017] UKFTT 233 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2017 BAILII flag
Tomex Trans Fhu Tomasz Bomba v Revenue and Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Review Directed) [2017] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2017 BAILII flag 2
Winlow v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil (Duty)) : Other) [2017] UKFTT 195 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2017 BAILII flag
Ayre v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 173 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2017 BAILII flag
Motowidelko v Revenue and Customs (EXCISE DUTY APPEALS : Practice and Procedure) [2017] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2017 BAILII flag
Adewale v HMRC [2017] UKFTT 103 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jan 2017 BAILII flag 4
Ruzickis v HMRC [2017] UKFTT 81 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 1
Cade v the Director of Border Revenue (Excise Duty Restoration of Goods (see also Excise Appeal) : New Review on facts) [2017] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag
United Wholesale (Scotland) Ltd v HMRC [2017] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2017 BAILII flag 1
Zydelis v HMRC [2017] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jan 2017 BAILII flag 1
Holmes v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2017 BAILII flag
Hill v HMRC [2017] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2017 BAILII flag 7
Duncan v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction) [2017] UKFTT 15 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2016 BAILII flag
Neale v HMRC [2016] UKFTT 825 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2016 BAILII flag
Moore v Revenue & Customs (EXCISE DUTY Hand-rolling tobacco) [2016] UKFTT 762 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2016 BAILII flag
MOTO Transport SP Z OO v Director of Border Revenue [2016] UKFTT 719 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2016 BAILII flag 2
Jamie Garland v HMRC [2016] UKFTT 573 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2016 BAILII flag 8
Jacobson v HMRC [2016] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2016 BAILII flag 11
Avtoprevoznisto v The Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2016] UKFTT 547 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Aug 2016 BAILII flag
Vybigon v HMRC [2016] UKFTT 476 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2016 BAILII flag 1
Sava v Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2016] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2016 BAILII flag
Stolat v the Director of Border Force (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Other) [2016] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2016 BAILII flag
van Driessche v HMRC [2016] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2016 BAILII flag 6
Kowalski v the Director of Border Revenue (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Owner not user) [2016] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jun 2016 BAILII flag
Grupa Euro-Mix Spolka v The Director of The Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Owner not user) [2016] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2016 BAILII flag
Morgan v Revenue and Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2016] UKFTT 404 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2016 BAILII flag
Hodson v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction) [2016] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2016 BAILII flag 1
Ahmad v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Restoration of vehicle) [2016] UKFTT 257 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2016 BAILII flag
Behzad Fuels UK Ltd v Revenue and Customs (EXCISE DUTY RED DIESEL (see EXCISE HYDROCARBON OIL) : Excise duty red diesel) [2016] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2016 BAILII flag 1
Pilats v HMRC [2016] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2016 BAILII flag 7
Nijjar v HMRC [2016] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2016 BAILII flag 1
Murray v Revenue and Customs (EXCISE DUTY - BEER : Assessment) [2016] UKFTT 153 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2016 BAILII flag
Repertoire Culinaire Ltd v Revenue & Customs [2016] UKUT 104 United Kingdom Upper Tribunal United Kingdom 26 Feb 2016 BAILII flag
UAB Transagma v Director of Border Revenue (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Commercial vehicle) [2016] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2016 BAILII flag
HMRC v European Brand Trading Ltd [2016] EWCA Civ 90 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2016 BAILII flag 15
Ecoadana Sro v Revenue and Customs (Excise Duty Restoration of Goods (see also Excise Appeal) : Jurisdiction) [2016] UKFTT 109 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2016 BAILII flag
Jacques Armand International Ltd v Home Office Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2016] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2016 BAILII flag 1
Hafajee v The Director of Border Revenue (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : New Review on facts) [2016] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2016 BAILII flag
Stewart Cade v HMRC [2016] UKFTT 48 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2016 BAILII flag 2
Malt Beverages BVBA v Director For Border Revenue and Revenue and Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Other) (Rev 1) [2016] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2016 BAILII flag
Christopher Gray [2015] UKFTT 685 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2015 BAILII flag 1
Denley v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 673 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Dec 2015 BAILII flag
Sidhom v HMRC [2015] UKFTT 664 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Dec 2015 BAILII flag 1
John Patrick Lewis v HMRC [2015] UKFTT 640 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag 5
Koronkiewicz v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction) [2015] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2015 BAILII flag 1
LVTC Ltd v HMRC [2015] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2015 BAILII flag 2
Measor v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 542 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2015 BAILII flag
Mr Marcin Solowiej v Director of Border Revenue [2015] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2015 BAILII flag 1
Trudi Brown v The Director of Border Revenue [2015] UKFTT 444 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2015 BAILII flag 1
HMRC v Lane [2015] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2015 BAILII flag 11
Edoo v The Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2015 BAILII flag
Mrs Sukhjit Kaur Hundal v The Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 377 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2015 BAILII flag
Weatherill v Revenue & Customs (Excise Duty Restoration of Vehicle (see also Excise Appeal) : Conditions) [2015] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2015 BAILII flag
James Murray v HMRC [2015] UKFTT 371 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2015 BAILII flag 4
Fleming v HMRC [2015] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jul 2015 BAILII flag 2
Ahmed v Revenue & Customs (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Evasion) [2015] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jul 2015 BAILII flag
Staniszewski v HMRC [2015] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2015 BAILII flag 5
Belcher v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 360 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2015 BAILII flag
Snell v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2015 BAILII flag
Hutchinson v Revenue and Customers (Excise Duty Civil Penalty (see also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse) [2015] UKFTT 355 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2015 BAILII flag
Layton v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2015 BAILII flag
Jeffrey Williams v HMRC [2015] UKFTT 330 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2015 BAILII flag 7
Projosujadi v Director of Border Revenue [2015] UKUT 297 United Kingdom Upper Tribunal United Kingdom 9 Jun 2015 BAILII flag 4
Worx Food & Beverage BV v The Director for Border Revenue [2015] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 BAILII flag
Rikki Wade v Director of Border Force [2015] UKFTT 231 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag
Mark Taylor v Director of Border Force [2015] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag
Carol Graves-Johnston v The Director of Border Revenue [2015] UKFTT 237 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 May 2015 BAILII flag
Thomas McPolin v Director of Border Revenue [2015] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2015 BAILII flag 1
McInerney v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2015 BAILII flag
Keary v The Director of Border Revenue & Revenue & Customs (EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) : Other) [2015] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2015 BAILII flag
John v The Commissioner for Her Majesty's Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2015] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2015 BAILII flag
Shah v Director of Border Revenue (CUSTOMS DUTY : Other) [2015] UKFTT 222 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2015 BAILII flag
Michael Grimshaw v Home Office [2015] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2015 BAILII flag
Trans-Lux v Home Office [2015] UKFTT 77 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2015 BAILII flag
Jade McAreavey v Director of Border Revenue [2014] UKFTT 1095 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag
Trevor Sunman v Director of Border Revenue [2014] UKFTT 1096 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag
Claire Yvonne Newman v Director of UK Border Revenue [2014] UKFTT 1073 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2014 BAILII flag 1
Alan Weddle v Revenue & Customs [2014] UKFTT 1065 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
Dmitrij Fedoruk v Revenue & Customs [2014] UKFTT 1067 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
Andrew Wood v Revenue & Customs [2014] UKFTT 1066 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2014 BAILII flag
Nelson v Director of Border Revenue [2014] UKFTT 983 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2014 BAILII flag
Young v Home Office [2014] UKFTT 930 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2014 BAILII flag 1
Eric Sydney Foster v Revenue & Customs [2014] UKFTT 900 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2014 BAILII flag
Faiza Said v Revenue & Customs [2014] UKFTT 869 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2014 BAILII flag
Behzad Fuels (UK) Ltd v Revenue & Customs [2014] UKFTT 850 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2014 BAILII flag 2
Gerald Carlin v Revenue & Customs [2014] UKFTT 782 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2014 BAILII flag 5
David Bickell v Revenue & Customs [2014] UKFTT 781 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2014 BAILII flag 1
Worx Food & Beverage BV v The Director of Border Revenue [2014] UKFTT 774 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2014 BAILII flag 7
Magid v Home Office [2014] UKFTT 769 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Aug 2014 BAILII flag
Pallet Recycling Services v Revenue & Customs [2014] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2014 BAILII flag
Standards Trading v Home Office [2014] UKFTT 550 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jun 2014 BAILII flag
Jonathon Garraway v The Director of Border Revenue [2014] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Apr 2014 BAILII flag
Grzegorz Lawrynowicz v The Director of Border Revenue [2014] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2014 BAILII flag
Mir Saja v Director of Border Revenue [2014] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2014 BAILII flag
Ian Fairclough Marketing Ltd v Revenue & Customs [2014] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2014 BAILII flag
Euro Direct Wholesale Ltd v director of Border Revenue [2014] UKFTT 180 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag
Putri Projosujadi v The Director of Border Revenue [2014] UKFTT 80 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jan 2014 BAILII flag 1
NAS & Co Ltd v Revenue & Customs [2014] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2014 BAILII flag 6
Adrena SP ZO O K v Director of Border Revenue [2013] UKFTT 735 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2013 BAILII flag 2
Richard Balaz v Director of Border Revenue [2013] UKFTT 643 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2013 BAILII flag
Sheridan v Revenue & Customs [2013] UKFTT 613 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Oct 2013 BAILII flag
James Amps v Director of Border Revenue [2013] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2013 BAILII flag 1
Race v HMRC [2013] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2013 BAILII flag 3
Marek Orzechowski v HMRC [2013] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag 1
B and G Liquor Store Ltd v Revenue & Customs [2013] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2013 BAILII flag 1
Repertoire Culinaire Ltd v Revenue & Customs [2013] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 1
Amanda Broome v Director of Border Revenue [2013] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2013 BAILII flag
ABN Jewellers v Director of Border Revenue ( " UKBA ") [2013] UKFTT 162 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2013 BAILII flag
Harris v Director of Border Revenue [2013] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2013 BAILII flag 17
Pash v Director of Border Revenue [2013] UKFTT 100 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Feb 2013 BAILII flag 2
Darren Caiels v Revenue & Customs [2012] UKFTT 617 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Sep 2012 BAILII flag
Taylor v HMRC [2012] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2012 BAILII flag 2
Moira Harte, Anthony Harte & Fiona Mulligan v United Kingdom Border Agency [2012] UKFTT 560 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2012 BAILII flag
Paul Chatham v Revenue & Customs [2012] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2012 BAILII flag
Beverley Dennett v Director of Border Revenue, UK Border Agency [2012] UKFTT 395 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2012 BAILII flag
Manmohan Singh Arora v Revenue & Customs [2012] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2012 BAILII flag
Rob Lewis v HMRC [2012] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Apr 2012 BAILII flag 1
Stephen Hawley v Director of Border Revenue [2012] UKFTT 245 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2012 BAILII flag
SC VRG Roby Trans SRL v Director of Border Revenue [2012] UKFTT 161 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2012 BAILII flag
Nasir Mahmood v Director of Border Revenue [2012] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2012 BAILII flag
Dawes v UK Border Agency [2011] UKFTT 590 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag
Commissioners for Her Majesty's Revenue and Customs v Alexander Clarkson [2011] ScotSC 142 Scottish Sheriff Court United Kingdom - Scotland 31 Aug 2011 BAILII flag
Robert Arthur Neil v Director of Border Revenue [2011] UKFTT 543 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2011 BAILII flag
Andrew Aishmail Koroma v Director of Border Revenue [2011] UKFTT 506 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2011 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1994 s14, s15, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Jones [2010] UKUT 116 United Kingdom Upper Tribunal United Kingdom 15 Jan 2010 BAILII flag 6
Jones v Revenue & Customs [2009] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2009 BAILII flag 2
Commissioners of Customs and Excise v David Weller [2006] EWHC 237 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 12
HMRC v Smith [2005] EWHC 3455 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Gascoyne v Customs and Excise Commissioners [2004] EWCA Civ 1162; [2005] 2 WLR 222 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2004 BAILII flag 68
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2003 BAILII flag 200
R v G [2002] EWCA Crim 1992; [2003] 3 All ER 206; [2002] 1 WLR 1766; [2002] All ER (D) 261; [2003] 1 Cr App R 343; [2002] Crim LR 926 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 20 Feb 2002 BAILII flag 104
Lithgow v United Kingdom [1986] ECHR 8; (1986) 8 EHRR 329 European Court of Human Rights Europe 8 Jul 1986 BAILII flag 65
HMRC v Dawkin [2008] EWHC Ch 1972 High Court of England and Wales United Kingdom - England and Wales circa 1972 BAILII flag 1

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